One of the most valuable sources for early Kentucky to date is its tax records. Most counties have yearly tax records from the date of organization. Some early tax schedules list watercourse, value and acreage of real estate, men over age twenty-one, young men between the ages of sixteen and twenty-one, slaves, and horses. Extant county tax schedules from the date of organization of the county through 1892 have been microfilmed for most counties and are available from the Kentucky Department for Libraries and Archives and the FHL. Numerous original tax records from 1892 are available at the Kentucky Department for Libraries and Archives. The Kentucky Historical Society has tax records to 1875.

Kentucky tax lists are arranged by county and date. Within the counties, residents within its districts are grouped together and names usually arranged under the beginning letter of the surname, although these are not in strict alphabetical order. Some early tax records have been published and are available in research libraries (see Census Records for Kentucky).